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公发[1994]5号各省、自治区、直辖市高级人民法院、人民检察院、公安厅(局)、税务局:近一时期,伪造、倒卖、盗窃发票的违法犯罪活动在一些地方,特别是南方沿海开放城市相当猖獗,并已向内地发展蔓延,在局部地区已经泛滥成灾,成为社会公害。一些不法分子利用发票虚报冒领骗取多抵扣税款以及进行贪污、走私、投机倒把等违法犯罪活动,大肆侵吞和诈取国家财产,严重扰乱经济秩序。更为严重的是,一些不法分子利用假增值税专用发票直接偷税、骗税,严重干扰了税
Gongfa [1994] No. 5 Higher People’s Courts, People’s Procuratorates, Public Security Bureaus and Revenue Authorities of Provinces, Autonomous Regions and Municipalities directly under the Central Government: In the recent period, criminal activities such as faking, reselling, and theft of invoices have been carried out in some places, The open city is quite rampant and has spread to the interior. It has become a public nuisance in some areas. Some criminals use false invoices to falsely claim fraud and deductible taxes as well as carry out criminal activities such as embezzlement, smuggling and speculation. They wantonly embezzle and defraud the state property and seriously disturb the economic order. What is more serious is that some unscrupulous elements directly evade taxation and tax fraud by using false VAT invoices and seriously disturb the tax